March 2019
2019 DRU-CDBG Boot Camp
Financial Management/InvoicesGinger MosesEdwin Legnon
March 2019
Finance
OSRAP – Office of Statewide Reporting and Accounting PolicyThe Commissioner of the Division of Administration is charged with establishing a uniform system of accounting in all state agencies. He has delegated this authority to OSRAP.
• Provide and maintain a uniform system of accounting for all state agencies• Provide accurate and timely financial information • Provide for the maximum recovery of federal funds through the Statewide Cost
Allocation Plan.
March 2019
Finance
OFSS – Office of Finance and Support Services
• The Cash Disbursement Unit is responsible for processing payments for the Division of Administration and various agencies/appropriations that include vendor, contract and travel payments.
• The Financial Reporting Unit is responsible for performing expenditure analysis, federal and state monthly/quarterly financial reporting, and preparation of the annual financial reports.
• Provides comprehensive accounting services, including financial reporting and analysis and budget development and preparation for the Division of Administration and various offices and agencies within the Executive Department.
March 2019
FinanceState Systems
Advantage Financial System (AFS) - a component of the Integrated
Statewide Information System (ISIS) handles basic governmental
accounting needs
Supplier Resource Module (SRM) – a component of the LaGov system.
SRM is used to provide grant agreement management support for
professional, personal, consulting, and social services contracts. LaGov
SRM interfaces with AFS.
March 2019
March 2019
Finance
March 2019
FinanceState Systems
Disaster Recovery Exchange (DRX) – OCD/DRU system used to track and
process any funds returned to DRU (ex. return of grant, subrogation, and
program income) for deposit or any other final resolution.
Gustav/Ike and Isaac Online System (GIOS) – OCD/DRU system used to
submit, process, and track applications and requests for payment for
programs funded through HUD’s Gustav/Ike and Isaac appropriation.
Sharepoint Draw Request Tracker – OCD/DRU system used to submit,
process, and track requests for payment for programs funded through non-
GIOS appropriations.
March 2019
FinanceFederal System
Disaster Recovery Grant Reporting System (DRGR) – System developed by
HUD for grantees to identify activities funded under their Action Plans and
Amendments along with budgets and performance goals for those activities.
OCD-DRU, as a HUD grantee, must submit quarterly reports summarizing
obligation, expenditures, draw downs, and accomplishments for all activities.
March 2019
March 2019
Finance
Pre-Request for Payment (Draw Request)
• Procurement (Request For Proposal) or Cooperative Endeavor Agreement (Grant Award)
• Written Contract/Agreement• Budgets• Funding Source
• Appropriation Budgets – Sets up budget authority in ISIS• Encumbrance – Cooperative Endeavor Agreements and other
contract budgets are encumbered in LaGov• DRGR Activity – Sets up budget in Federal system
March 2019
FinanceProcessing a Draw Request
OCD-DRU receives a draw request Email GIOS Hand delivery
Draw request is reviewed and approved by program staff prior to submission to Finance
Financial Analyst/Specialist will Review calculations Verify authorized signature and date of service Review grant agreement (rates/deliverables) Adequate supporting documentation Verify/include proper coding for proper accounting and source of funding Submit to Finance Manager
11
March 2019
Finance
Request for Payment (cont)
Finance Manager will Review and approve the Draw Request Return to Financial Analyst/Specialist
Financial Analyst/Specialist will Post Draw to Sharepoint/GIOS Forward draw to OFSS for processing
March 2019
Finance
Request for Payment (cont)
OFSS will Enter payment into ISIS/LaGov Schedule the payment to grantee Review and approve the Draw Draw funds from HUD Create payment voucher in DRGR
March 2019
Support Documentation
OCD/DRU does not make a payment without adequate supporting documentation. Supporting documentation may include:
• Invoices• Cancelled checks• Paid bills• Purchase orders payrolls• Deposit slips• Time and attendance records
Source documentation must explain the basis of the costs incurred and the actual dates of the expenditure.
All source documentation must be legible (quality scans).
March 2019
Finance
Rules of Expenditures
Allowable CostsCost incurred must be in line with 2 CFR 200. It is a grantee’s responsibility to ensure that Disaster Recovery CDBG funds are spent only on reasonable and necessary costs associated with project activities. The grantee must establish policies and procedures to determine if costs are reasonable, allowable, and allocable. The costs must also be within the approved service dates of the contract, or within the approved pre-award costs dates if applicable.
March 2019
Finance
Rules of Expenditures
Indirect CostsFunds awarded by OCD/DRU, to the maximum extent possible, are to be for direct costs of disaster recovery programs. As a general rule, OCD/DRU does not allow the payment of indirect costs (including Facilities and Administrative (F&A) costs) associated with any grants awarded. OCD/DRU will consider these costs on a case-by-case basis where a persuasive need is clearly shown. If an exception to this policy is granted by OCD/DRU, payment of indirect cost will be based on an approved Cost Allocation Plan or an Indirect Cost Rate approved by the appropriate cognizant agency.
March 2019
Finance
Record Keeping
Financial records are to be retained for a period of five (5) years after final grant close-out which satisfies the requirements of 24 CFR 570.490(d), with access guaranteed to State officials, their representatives, or HUD representatives.
March 2019
FinanceOffice of Community Development
66FDPS160102Disaster Recovery Unit= cells for user entry Request for Payment
Grantee:DRU Advisor: Tommy Latour
Parish # Statewide - 66 66Contact:Nicole Sweazy Project Type Housing - Homelessness Prevention - 1600Address:2415 Quail Drive
Baton Rouge, LA 70808Date of Request: 2/21/2019 Request # 02Dates of Service: 1/1/2017 1/31/2017 Contract/PO # 2000113814
Begin End Project # 66FDPS1601 FDPS1601Invoice # 66FDPS160102 FDAD1601
Project Name Permanent Supportive Housing Services
Program Budget For DRU Use Only
Direct Proj Deliv Admin Total Agency Org Rpt Cat Sub Obj Amount DRGR Activity #
Budget - 108,000 - 108,000
107 3096 FDPS
ML $ -
66FDPS1601
Total Requeste
d- 9,852 - 9,852 RL $ -
Balance $ - $ 98,148 $ - $ 98,148 $ -%
Requested
#DIV/0! 9.1% #DIV/0! 9.1% $ -
Invoice Total: $ -
Rpt Cat-SubObj FDPS-ML FDPS-RLTOTAL
Cost Category Project Delivery, MID Proj. Delivery, Non-MID
Budget $ 100,000.00 $ 8,000.00 $ - $ - $ 108,000.00
Requested Prior $ 9,852.44 $ - $ - $ - $ 9,852.44
Current Request $ - $ - $ - $ - $ -
Requested to Date $ 9,852.44 $ - $ - $ - $ 9,852.44
Balance $ 90,147.56 $ 8,000.00 $ - $ - $ 98,147.56
Briefly describe the project's activities and/or status
I certify that this request for federal funds has been prepared in accordance with the terms and conditions of the Grant Agreement. I also certify that all the data reported above is correct and that the amount of the request for federal funds is not in excess of current needs.
Authorized Signature Date
For DRU Use OnlyAuthorized Signature/Date Environmental Review Authorized Signature / Date
March 2019
FinanceOffice of Community Development
66FDPS160102Disaster Recovery Unit
Request for Payment
DRU Advisor: Tommy LatourParish # Statewide - 66 66
Project Type Housing - Homelessness Prevention - 1600
Date of Request: 2/21/2019 Request # 02
Dates of Service: 1/1/2017 1/31/2017 Contract/PO # 2000113814
Begin End Project # 66FDPS1601 FDPS1601
Invoice # 66FDPS160102 FDAD1601
Project Name Permanent Supportive Housing Services
Invoice Number 66FDPS160102 First two digits equal the Parish Code – 66 is a Statewide program Next four alpha/numeric is the reporting category - FDPS is Permanent Supportive
Housing Services Program Next two digits represent the DRGR activity - 16 represents Homelessness Prevention Next two digits equal the sequence of the activity – 01 is the first activity for the
grantee in this program Last two digits equal the sequence in the draw – 02 is the second draw for this activity
March 2019
Finance
For DRU Use Only
Agency Org Rpt Cat Sub Obj Amount DRGR Activity #
107 3096 FDPS
ML $ -
66FDPS1601RL $ -
$ -
$ -
Accounting Entries
Agency number – 107 is for Division of Administration Org Number is similar to a Cost Center – 3096 is for Restore LA Rental Housing Reporting Category – FDPS is Permanent Supportive Housing Services Program Sub-Object Codes – ML is LMI Project Delivery for MID Parishes
RL is LMI Project Delivery for Non MID Parishes
March 2019
Finance
Budget
Budget is for Project Delivery totaling $108,000
PD is broken down between100,000 for MID Parishes 8,000 for Non MID
Program Budget
Direct Proj Deliv Admin Total
Budget - 108,000 - 108,000 Total
Requested
- 9,852 - 9,852
Balance $ - $ 98,148 $ - $ 98,148
% Requeste
d#DIV/0! 9.1% #DIV/0! 9.1%
Rpt Cat-SubObj FDPS-ML FDPS-RL
Cost Category Project Delivery, MID Proj. Delivery, Non-MID
Budget $ 100,000.00 $ 8,000.00
Requested Prior $ 9,852.44 $ -
Current Request $ - $ -
Requested to Date $ 9,852.44 $ -
Balance $ 90,147.56 $ 8,000.00
March 2019
Finance
Receipt of Checks
All checks received by OCD/DRU employees must be properly
safeguarded. Checks should be mailed to the Baton Rouge
office. However, if checks are hand delivered in New Orleans
or Baton Rouge, they should be brought to the Front Desk
immediately upon receipt.
Receptionist
• Receive check
• Enters into OCD/DRU check log
• Route to Finance DR Analyst
Finance Analyst
• Enter check info into DRX
• Route to appropriate program staff
Dept/Program Staff
• Review check and backup info
Finance Analyst
• Process check for deposit, return, or refund
March 2019
Finance
Travel
The Disaster Recovery Unit (DRU) is authorized to reimburse
individuals for expenses incurred while traveling on official
Disaster Recovery business. The expenses must be directly
related to the purpose of the trip, evidenced by receipts and
other supporting documents. All travel must comply with the
Policy and Procedure Memorandum #49 (PPM 49) effective at
the time of travel.